Programme Budgeting in OECD countries

Dirk-Jan Kraan

OECD Journal on Budgeting, 2008, vol. 7, issue 4, 1-41

Abstract: This article explores ways in which countries can reform their budget classification to focus more on results. It also examines the use of performance information in the budget process and its presentation in budget documentation. The article draws attention to the danger in overloading the documentation with performance information that plays no role in the budget process and thereby detracts from transparency rather than enhancing it.

Date: 2008
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